Cambodian Taxation and Payroll Management

Knowledge of practical Cambodian taxation and payroll management is important for everyone who is interested in money and tax matters, particularly in the Cambodian context. It has a direct or indirect impact on earning of an organization. This course covers all aspects of taxation currently practiced in Cambodia. 

  • Rules & regulations governing the business registration
  • From estimated regime to real regime
  • Company classification
  • Simplified Accounting Rules
  • Major changes to tax law and its latest updated
  • Taxable income Vs. Tax exempted income
  • Deductible expense Vs. Non-deductible expense
  • Rules concerning depreciation of tangible assets
  • The rule concerning the interest rate
  • Rules concerning the charitable contribution
  • Tax rate and prepayment of profit tax 
  • Minimum tax and Loss carried forward 
  • Concept of withholding tax 
  • Withholding tax rates 
  • Withholding agent
  • Theory of Value added tax 
  • Taxable supply and Non-taxable supply
  • VAT exemptions redefined
  • Input tax-deductible and non-deductible
  • VAT incentives for certain product/service/sector of the economy
  • Tax burden 
  • Tax on salary (TOS) and its evolutions 
  • Definition of taxable salary
  • TOS exemption
  • Updated tax rate and its calculations
  • Fringe benefits and tax 
  • Tax on accommodation
  • Public lighting tax
  • Updated Excise Tax
  • Updated Patent Tax
  • Updated Signboard tax

Major Tax Challenges and Open Discussion

Suon Seima

Tax Officer , General Department of Taxation Royal Government of Cambodia

Mr. SUON Seima is currently working for the General Department of Taxation of the Royal Government of Cambodia as a Tax Officer. 
Mr. SUON Seima used to work as a Consultant to the Council for Administrative Reform Project, and Market Researcher at Narita Transport Co., Ltd. Apart from working in business companies, he has been tutoring Cambodian Taxation, Economics, Finance, International Business, Public Finance, and Operation Management at various renowned university renowned universities such as Pannasatra University of Cambodia (PUC) and Builds Bright University (BBU). 
With high distinction, Mr. SUON Seima successfully graduated with Master's Degree of Business Administration majoring in International Public Management in 2005 at Asian Institute of Technology (AIT) in Thailand, Specialized Master in Project Management at Ecole Superieur de Commerce de Paris (ESCP-EAP) in 2005 in Finance, and a Bachelor of Business Administration - Double diploma, Faculty of Law and Economics of Cambodia and Cambodia and French Bachelor of Economics at Universite Lumiere Lyon in France - in 2003.
 

By the end of this two days training course, the participants will be able to understand

  • Understand and get updated on the latest laws and regulations in the Cambodian Tax Environment
  • Have the updated knowledge and confidence to prepare individual and business tax returns
  • Understand and be able to calculate tax on profit, withholding tax, and value-added tax, tax on salary and other kinds of tax such as a tax on accommodation, patent tax, public lighting tax…etc.
  • Be able to prepare payrolls

This course is specifically tailored for people who are dealing with tax and payroll of the organization or anyone who wants to handle and deal with Cambodian Taxation Professionally.

Course Detail

  • Trainer :Suon Seima
  • Class Start :04 May 2024
  • Class End :05 May 2024
  • Seat Availble :25 Seats
  • Time : 08:00 - 17:00
  • Fee :290 $
  • Early Bird : 230 $
  • venue :Hotel
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